Presented by:

HAROLD P. MAGADIA
Accounting Central Office
Computerized Accounting
System
- It is the integration of different
component systems to produce
computerized Books of Accounts and
computer generated accounting records
and documents.

Major Steps in Accounting
Cycle
1. Recording all the transactions as Journal.
2. Posting them into ledger accounts.
3. Preparing trial balance
4. Preparing adjusted trial balance
5. Preparing financial statements and proper
disclosures
6. Posting the closing entries and preparing the
balance sheet.
Accounting Cycle Flow Chart
Main Issues of Manual Accounting
System
1. It would take much resources
2. Utilize several paper ledgers to record financial
transactions.
3. Ability to reliably update data and take action on
trigger events
4. Accuracy
5. Time it takes to retrieve the data, make updates,
ect.
6. Time it takes to manage the data and ability to
share the data.



Advantages of a Computerized Accounting
System vs. Manual Accounting System
1. Saves lot of time
2. Provides accurate results
3. Speed
4. Automatic document production
5. Up-to-date information and Availability of
information
6. All the data and information will be secured.
OBJECTIVE
To accelerate and facilitate the
making of the report thru
computerized accounting
system and provide timely
submission of all reports need
by other agencies.

Bill OR
OP
DS
C
DV/P
ADA
DV
BTr DA
BTr JEV
WA/DV
JEV
Preparation
Legend:
1. Bill
2. Official Receipt, Order of
Payment & Deposit Slip
Source of Documents:
3. Disbursement Voucher, Payroll &
Contract
4. ABM, SARO & Sub-SARO
5. ADA & Disbursemnt
Voucher
6. BTr Debit Advice, BTr JEV &
Withdrawal Application
Source of documents
GL & SL
Trial
Balance
Financial
Statements
Book of Final Entry
GJ
Book of Original Entry
Basis of Recording
Manual System Flow Chart
Work Flow of Financial Report Application
Journal Entry Voucher
General Journal
Subsidiary Ledger
General Ledger
Trial Balance
Financial Statements
MS Access Database
1
2
3
4
General Ledger Summary
Reports Created:
Encoding
Hardware
Documents
Management Responsibilitys
Detailed Breakdown of MDS
ChkDJ, CRJ and CDJ
WEB BASED DATA UPDATING
USING GOOGLE DOCS
What is Google Docs?
Google Docs is a free Web-based application in
which documents and spreadsheets can be
created, edited and stored online.
Files can be accessed from any computer with an
Internet connection
Users of Google Docs can import, create, edit and
update documents and spreadsheets in various
fonts and file formats, combining text with formulas,
lists, tables and images.
Google
Docs
Server
U
p
l
o
a
d

M
o
n
i
t
o
r
i
n
g

Save and Post
Access and Encode Data
User 1
User 2
User 3
User 4
User 5
Main User
S
a
v
e

a
n
d

P
o
s
t

A
c
c
e
s
s

a
n
d

E
n
c
o
d
e

D
a
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a

Access and Encode Data
Save and Post
Work Flow of
Web-Based Data
Updating
ADVANTAGES USING
GOOGLE DOCS
TIMELY SUBMISSION OF REPORTS
LESSEN TIME CONSUMING
LESSEN EXPENSE (TELEPHONE BILL)
EASY ACCESS USING INTERNET
YOU CAN UPDATE ANYWHERE
USER FRIENDLY
NATURALLY MULTI-USER
Data Entry Regions/Divisions/Schools
Consolidation Report
Time has changed now, and people
are becoming more and more
influenced towards the technology,
not the manual things. This
technology in one can place has
policies about how to tackle the
problems, related to their strategic
objectives. Therefore, it is the best
time to choose the right tools to
achieve our
objective.

PROCEDURES OF
FINANCIAL REPORT
SYSTEM (FRS)
1. Database
Password
deped
2. Security Warning:
1
2
3
4
3. LOG IN
Username: deped
Password: accounting
deped
********
********************
************
4. Menu
a.) My Office
b.) Chart of Accounts Sub-Menu
CHART OF ACCOUNTS FORM
c.) Certified and Approved Sub-Menu
Signatory Form
Name of Creditors
Account Name
DATA ENTRY
Description of Supporting
Documents
REPORTS CREATED
IN FINANCIAL
REPORT SYSTEM
(FRS)
JOURNAL ENTRY VOUCHER (JEV)
SUBSIDIARY LEDGER
GENERAL LEDGER
CASH DISBURSEMENT JOURNAL
CASH RECEIPT JOURNAL
CHECK DISBURSEMENT JOURNAL
GENERAL JOURNAL
TRIAL BALANCE
POST CLOSING TRIAL BALANCE
DETAILED BALANCE SHEET
CONDENSED BALANCE SHEET
DETAILED STATEMENT OF INCOME AND EXPENSES
CONDENSED STATEMENT OF INCOME AND EXPENSES
BREAKDOWN OF INCOME (ANNEX E)
BREAKDOWN OF EXPENSES
STATEMENT OF GOVERNMENT EQUITY
STATEMENT OF MANAGEMENTS RESPONSIBILITY
DETAILED BREAKDOWN OF MDS
Accounting Website:
www.depedaccounting.weebly.com

E-mail Address:
main.accounting100@gmail.com
h_magadia@yahoo.com

Office Telephone No.
(02)633-7201 or 09395729716

HANDS-ON